Customs Processing Fee (DTA)
On January 1, 2005 different amendments went into effect in relation to current Mexican tax laws, some of which might have already applied by taxpayers. This bulletin refers specifically to the Customs Processing Fee (DTA) regulated by the Federal Fees Law.
We believe that this fee, which is contained in article 49, sections I and II of such Law, is unconstitutional. Accordingly, it may be challenged by filing an Amparo lawsuit, whose favorable verdict would result in the refund of the DTA paid, and avoid any subsequent payment at the rates indicated in the aforementioned sections.
As you know, sections I and II of article 49 establish the payment of DTA at the rate of 8/1000 or 1.76/1000, respectively, which are calculated based on the customs value of the imported good. The issue of unconstitutionality derives from a violation of the guarantee of tax proportionality, inasmuch as the fees collected by the federal government for rendering from the a service, such as the validation of the data contained in a customs declaration, should be calculated based on the cost which such service represents for the federal government, not an unrelated element such as the value of the goods involved.
In this regard, to obtain the benefits of the Amparo lawsuit, it is essential to file within the 15 business days following the first act of application. If such payment were made between January 1 and 3, 2005, the deadline for challenging the ruling will expire on January 21, 2005.
If you are interested in filing the aforementioned action, please contact our specialists immediately so that they can carefully analyze the particular situation and characteristics of each taxpayer, and determine the most suitable legal strategy to obtain a favorable verdict in each case.
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